An accountant who has met certain legal requirements to provide certain accounting services.

plural of certified public accountant

An accounting practice in which a company takes a quantity of large reserves from an economically successful year and incurs them against losses from less successful years, potentially misleading investors into believing that their losses are less than the actual value.

(transitive) Use well; take advantage of.

(dated) To find satisfactory profit or advantage (in something).

(now chiefly UK regional) To reckon with (also on or for) some future act or event; to expect, to plan (for).

To return what one owes; to make good on one's debts; to pay back.

(idiomatic) To act in a creditable manner.